The accounting basis used accordance with government financial statements is the cash basis for the recognition of the Revenues and the expenditures as well as the accrual basis for the recognition of assets, liabilities, and fund equities.
A.
Revenues
The revenue was recognized when the cash accepted b the local Treasure (KUD). The revenue based on the gross principle, which is by recording gross value, and not recording the net value (after being compensated with the disbursement).
B. Expenditures
The expenditure was recognize ed when the cash disburse from KUD. Especially the disbursement through the expenditures treasurer, the recognition of the expenditures incurred when the disbursement was ratified by the Office of the local Treasurer Unit (BUD).
C. Assets
Assets were classified to current assets, investment, fixed assets, and Other Assets Measurement: Inventories. Inventories are stated at cost. The recognition of inventor is the latest goods purchased. Equipment and Machine. Equipment and machine are stated at acquisition cost. Cost of the equipment and machine represent the number of expenditure incurred in acquiring equipment and machine until was read with.
Cost of the equipment and machine that derived from the purchase covers the price of the purchase ; the transport cost, the installation cost, and other direct cost to acquired and prepared the equipment and machine until the were ready to be used.
The cost of equipment and machine that were received through contract covers the value, cost of planning and supervision, the permission cost and the consultant's fees.
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The cost of the equipment and machine that were built b swakelola covered the direct cost for manpower, the raw material, and the indirect cost including cost of planning and supervision, equipment, electricity power, equipment rent, and other cost that incurred in the development of Equipment and Machine.
Road, Irrigation, and Network. The cost of the road, irrigation, and network represent all the cost that was incurred to receive road, irrigation, and network until was ready with.
This cost covered the acquisition cost or the construction cost and other fees that were spent until the road, irrigation and network were ready with.
The cost of the road, irrigation and network that were received through contract covers the cost of planning and supervision, permission cost, consultant's fees, evacuation cost, and demolition of the old building.
The cost of the road, irrigation and network that was built in a swakelola manner covers the direct and indirect cost, which consist of the raw material cost, manpower, equipment rent, cost of planning and supervision, permission cost, evacuation cost and the demolition of the old building.
Other Fixed Assets. The cost of other fi ed assets represent all the cost incurred to acquire these assets until was ready with.
The cost of other assets that was received through contract covers the disbursement of the contract value, cost of planning and supervision, as well as the permit cost.
The cost of other assets that was held through swakelola covers the direct and indirect cost, which consisted of the raw material cost, manpower, equipment rent, cost of planning and supervision, the permit cost, and the consultant's fees Construction in Progress.
The construction in progress recorded at cost. The cost of the construction covers :
• Term that was paid to the contractor in connection with the level of the work completion;
• Claim payment to the contractor or the third part in connection with the implementation of the construction contract.
D. Liabilities
The liabilities were the debt that emerged from the past events. The work unit obligation in the scope of the A local Government is the obligation to alocal financial Unit (BUD) in term of the delay of delivery of money for supplies and to BUD in term of deferred revenue.
E. Fund Equities
Fund equity was the government net assets, which is the difference between assets and debt. Fund equity was classified to current equity and equity investment
A.
Revenues The revenue was recognized when the cash accepted b the local Treasure (KUD). The revenue based on the gross principle, which is by recording gross value, and not recording the net value (after being compensated with the disbursement).
B. Expenditures
The expenditure was recognize ed when the cash disburse from KUD. Especially the disbursement through the expenditures treasurer, the recognition of the expenditures incurred when the disbursement was ratified by the Office of the local Treasurer Unit (BUD).
C. Assets
Assets were classified to current assets, investment, fixed assets, and Other Assets Measurement: Inventories. Inventories are stated at cost. The recognition of inventor is the latest goods purchased. Equipment and Machine. Equipment and machine are stated at acquisition cost. Cost of the equipment and machine represent the number of expenditure incurred in acquiring equipment and machine until was read with.
Cost of the equipment and machine that derived from the purchase covers the price of the purchase ; the transport cost, the installation cost, and other direct cost to acquired and prepared the equipment and machine until the were ready to be used.
The cost of equipment and machine that were received through contract covers the value, cost of planning and supervision, the permission cost and the consultant's fees.
.jpg)
The cost of the equipment and machine that were built b swakelola covered the direct cost for manpower, the raw material, and the indirect cost including cost of planning and supervision, equipment, electricity power, equipment rent, and other cost that incurred in the development of Equipment and Machine.Road, Irrigation, and Network. The cost of the road, irrigation, and network represent all the cost that was incurred to receive road, irrigation, and network until was ready with.
This cost covered the acquisition cost or the construction cost and other fees that were spent until the road, irrigation and network were ready with.
The cost of the road, irrigation and network that were received through contract covers the cost of planning and supervision, permission cost, consultant's fees, evacuation cost, and demolition of the old building.
The cost of the road, irrigation and network that was built in a swakelola manner covers the direct and indirect cost, which consist of the raw material cost, manpower, equipment rent, cost of planning and supervision, permission cost, evacuation cost and the demolition of the old building.
Other Fixed Assets. The cost of other fi ed assets represent all the cost incurred to acquire these assets until was ready with.
The cost of other assets that was received through contract covers the disbursement of the contract value, cost of planning and supervision, as well as the permit cost.
The cost of other assets that was held through swakelola covers the direct and indirect cost, which consisted of the raw material cost, manpower, equipment rent, cost of planning and supervision, the permit cost, and the consultant's fees Construction in Progress.
The construction in progress recorded at cost. The cost of the construction covers :
• Term that was paid to the contractor in connection with the level of the work completion;
• Claim payment to the contractor or the third part in connection with the implementation of the construction contract.
D. Liabilities
The liabilities were the debt that emerged from the past events. The work unit obligation in the scope of the A local Government is the obligation to alocal financial Unit (BUD) in term of the delay of delivery of money for supplies and to BUD in term of deferred revenue.
E. Fund Equities
Fund equity was the government net assets, which is the difference between assets and debt. Fund equity was classified to current equity and equity investment
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